Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 108 values it checks in forbearance management and quality of forbearance (I) can be negative (F 26.00.a, EBA rule v8361_s)

A warning in the financial reporting return (FINREP 9), on template F 26.00.a, forbearance management and quality of forbearance (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in forbearance management and quality of forbearance (I) can be negative.

EBA checks it for nine columns, from loans and advances with forbearance measures (0010) to having been granted forbearance measures during the period (0090). And for twelve rows, from number of instruments (0010) to loans and advances to which forbearance measures were granted in addition to already existing forbearance measures (0120). That makes 108 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

of which: having been granted forbearance measures during the period: Debt asset swaps >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 26.00 as reported.
  5. 05This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Forbearance management and quality of forbearance (I) (F 26.00.a)

Rows

  • 0010Number of instruments
  • 0020Gross carrying amount of instruments, for the following types of forbearance measures:
  • 0030Grace period/payment moratorium
  • 0040Interest rate reduction
  • 0050Extension of maturity/term
  • 0060Rescheduled payments
  • 0070Debt forgiveness
  • 0080Debt asset swaps
  • 0090Other forbearance measures
  • 0100Loans and advances having been forborne twice
  • 0110Loans and advances having been forborne more than twice
  • 0120Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures

Columns

  • 0010Loans and advances with forbearance measures
  • 0020of which: performing
  • 0030of which: having been granted forbearance measures during the period
  • 0040of which: Households
  • 0050of which: performing
  • 0060of which: having been granted forbearance measures during the period
  • 0070of which: Non-financial corporations
  • 0080of which: performing
  • 0090of which: having been granted forbearance measures during the period

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Debt asset swaps, having been granted forbearance measures during the period must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_26.00.a,r0080,c0060,} >= 0

The next five:

{F_26.00.a,r0090,c0020,} >= 0{F_26.00.a,r0100,c0070,} >= 0{F_26.00.a,r0120,c0060,} >= 0{F_26.00.a,r0030,c0040,} >= 0{F_26.00.a,r0110,c0010,} >= 0

And 102 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.